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Deferred Costs
12 Months Ended
Dec. 31, 2019
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]  
Deferred Costs

5.

DEFERRED COSTS

 

Deferred costs primarily consist of the incremental sales commission and service fee relating to obtaining of customers contract which is expected to be recovered and is capitalized pursuant to ASC340-40. The capitalized sales commission is amortized in the same manner the related revenue being recognized.

 

 

The movements of deferred costs for the years ended December 31, 2018 and 2019 are as follows:

 

 

 

As of December 31,

 

 

 

2018

 

 

2019

 

 

 

RMB

 

 

RMB

 

Beginning balances (current and non-current)

 

 

98,260

 

 

 

327,267

 

Additions

 

 

374,594

 

 

 

440,495

 

Amortizations

 

 

(145,488

)

 

 

(318,693

)

Impairments

 

 

(99

)

 

 

(134

)

Ending balances (current and non-current)

 

 

327,267

 

 

 

448,935

 

Deferred costs, current

 

 

180,657

 

 

 

243,447

 

Deferred costs, non-current

 

 

146,610

 

 

 

205,488